A non-governmental organization must be registered with the corporate affairs commission (CAC). According to provisions of the companies and allied matters act (CAMA) 1990, it may be registered as a company limited by guarantee or as incorporated trustee.

Note that a company limited by guarantee can only be registered with the authority of the Attorney general of the federation.

In registering an NGO as incorporated trustees,

The process starts with an availability check. This is a search for the business name to see if there is any other business entity currently registered by that name.

Once the business name is approved by the corporate affairs commission, it means you can proceed to the next phase which is the procurement of an application form containing the memorandum of guidance.

You must do a publication of notice of the incorporation on at least three national dailies, one of which must be a local paper which is usually circulated in the area where the NGO will be located.

The final stage is submission of the completed application (in three copies) to the corporate affairs commission.

Requirements For Registering An NGO In Nigeria
When submitting the completed application form at the corporate affairs commission, you must go with the following:

Application letter (formal)
2 copies of applicant’s constitution
2 copies of application form duly signed by the chairman and secretary of the board
Original newspaper publications
2 passport photographs of applicants
Bank draft of N20, 000 in favour of CAC, payable in Abuja
Detailed minute of the meeting where the board of trustees were appointed with a list of attendance as well as absentees, along with votes and duly signed by the chairman and secretary of the board
Also minutes of the meeting where the special clause rule was adopted into the constitution of the organization signed by the secretary and chairman of the board